Auditoría General de la Provincia de Jujuy

The Auditoría General de la Provincia (Audit Office of the Province) is the independent external audit body of the Province of Jujuy, with functional autonomy and financial self-sufficiency (Constitution Article 222(1)); it is the body the 2023 Constitution put in the place of the Tribunal de Cuentas, whose assets and staff it takes over (Ley 6364 Articles 3 and 38; Constitution Transitory Provision Sixteen). It receives no instructions from any authority (Ley 6364 Article 1).

It is run by a College of General Auditors of between five and seven members according to the Constitution (Article 222(2)), set at seven by Ley 6364 (Article 7). All members are appointed by the Executive with the agreement of the Legislature, serve eight years and may be re-elected for one consecutive period only (Constitution Article 222(3)); Ley 6364 Article 10 states the same for the Auditors other than the President.

The President is appointed by the Executive on the proposal of the opposition bloc with the most deputies and ceases in office if that bloc loses that status (Constitution Article 222(4); Ley 6364 Article 9). Members can be removed only by juicio politico (Constitution Article 222(2); Ley 6364 Article 12).

The College drafts the Office's budget and sends it through its President for inclusion in the draft General Budget, and the Executive must transfer the budgeted resources on time and in a sufficient amount (Ley 6364 Articles 4 and 18(a)).

The Office may require information from all public holders of office, authorities and agents within its competence, who must supply it in full and on time (Constitution Article 223(4)); an official who obstructs, delays or withholds information commits poor performance of the office, and the College may bring a court action to have a request obeyed (Ley 6364 Articles 26 and 27). It may fine those who are late with their annual accounts (Article 25(d)).

It must give an opinion on the investment account for the Legislature's approval or rejection (Constitution Article 223(2)). Its opinions, reports, resolutions and Annual Report are public (Constitution Article 223(5); Ley 6364 Article 32), although the College may, exceptionally and with reasons, reserve a report in whole or in part, in which case the Legislature must be told at once (Article 33). The Annual Program goes to the Legislature by 30 November and the Annual Report by 1 May (Article 19).